Navneet Sahay Verma and another Vs. Registrar of Companies and another (Bombay High Court) The Petitioners, because of their disqualification, cannot apply under the Companies Fresh Start Scheme in respect of their companies. This Scheme is to end on 30 September 2020. They, therefore, seek a direction that they may be permitted to apply under […]
CIAL Duty Free And Retail Services Ltd (CDRSL) Vs. Union of India (Kerala High Court) Kerala High Court held that petitioner shall pay the GST on input services including Concession Fee and claim ITC of the entire tax amount and thereafter claim refund of the same by following the procedure prescribed under Section 54(3) of […]
Rajesh Kumar Yaduvanshi Vs. Serious Fraud Investigation Office (SFIO) & Anr. (Delhi High Court) The petitioner has filed the present petition impugning a summoning order dated 16.08.2019 issued by the learned ASJ in Complaint Case No. 770/2019 captioned “Serious Fraud Investigation Office (SFIO) v. Bhushan Steel Limited and Ors.”, to the limited extent that it […]
In re Himachal Pradesh Horticulture (GST AAR Himachal Pradesh) Section 97(1) of CGST Act, 2017 provides that an applicant desirous of obtaining an advance ruling may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. Similar provision […]
KEC International Ltd. Vs. DCIT (ITAT Mumbai) In this case The undisputed position that emerges are that the advances have been given by the assessee to an entity in which it held 50% share. The assessee has entered into a Joint Venture (JV) agreement with an entity namely Edison Jehamo Power (PTY) Ltd. (EJP) on […]
In re Markk Business Private Limited (GST AAR Rajasthan) The activity of printing of Answer Booklets/ Answer copies and supplying it to Educational Institutions to be used in examinations by using its own raw material consisting of paper, printing ink etc. is Supply of Goods falling under Heading/Tariff item 4820 of entry no. 123 of […]
In re Om Prakash Sharma (GST AAR Uttarakhand) On perusal of aforesaid legal provisions, we find that a works contract is essentially a contract of service which may also involve supply of goods in the execution of the contract. It is basically a composite supply of both services and goods, with the service element being dominant […]
A new Policy Condition is added in Chapter 85 and 94 of ITC(HS), 2017, Schedule-I (Import Policy) to enable random sampling of LED products and Control Gear for LED products notified under Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2012. Ministry Of Commerce And Industry (Department Of Commerce) (Directorate General Of Foreign […]
Notification No. 89/2020-Customs (N.T.)- Seeks to amend Notification No. 40/2012-Cus (N.T.) dated 2nd May, 2012 related to Issue of ‘proper officer’ under the Customs Act, 1962. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi, the 17th September, 2020 Notification No. 89/2020-Customs (N.T.) S.O. 3182(E).—In exercise of the powers […]
In re INI Design Studio Pvt. ltd. (GST AAR Gujarat) Question-1: Whether Design and Comprehensive Consultancy Services from concept to completion for State-of-Art High rise office building provided to Surat Municipal Corporation covered under Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017? Answer: Answered in the negative for the reasons discussed hereinabove. Question-2: Whether Consultancy […]
